-----Original Message-----
Ali,
I'm not sure if this is what you mean, but try something like the following:
="first line" &CHAR(10)&"second line"
Ensure that you have the cell formatted for Wrap Text (Format menu, Cells,
Alignment tab).
--
Cordially,
Chip Pearson
Microsoft MVP - Excel
www.cpearson.com (e-mail address removed)
.